How to read your property tax bill

A property tax bill (also called a tax notice or *compte de taxes*) shows how much tax is owed on one property for the year, how it was worked out, and when it is due. Layouts differ between municipalities, but most bills have the same building blocks.

New Brunswick's guide to its provincial tax notice describes them clearly. The top of the notice identifies the property: a property account number, the assessment for taxation, a description and location, and a parcel identification number. The bill section then lists each tax line with four columns: the line item, the assessment used for that line, the rate, and the tax. At the bottom is a detachable payment stub with the account number, amount due and due date.

Montréal's bill follows the same pattern. The City says the upper part shows the data used to set the annual amount, and the detachable coupon holds what is needed to pay. Items on it include "la valeur imposable ajustée de votre propriété pour l'année en cours", "les taux utilisés pour calculer les taxes" and "les dates limites des versements".

British Columbia's government says its tax notice shows "What services you are billed for", "How much property tax you owe", "When your property taxes are due", the home owner grant, and "How to make a payment".

Account or roll number. Every bill carries a number that identifies the property. Toronto bills use a 21-digit assessment roll number, which the City says is needed to pay through online banking. Calgary uses a 9-digit roll number. New Brunswick uses the property account number (PAN). This number, not the address, is what a bank payment is matched to.

Assessed value. The bill repeats the value set by the assessor, which is the base for the tax. Calgary says 2026 assessments are "based on the market value of your property on July 1, 2025." In New Brunswick, the assessment used for a line can differ from the total: "certain taxes and credits (like the residential tax credit) are based on the value of that first 0.5 hectares (1.24 acres)."

Property class. Rates depend on how the property is classified, so the bill shows the class, such as residential or non-residential. New Brunswick's notice distinguishes "Residential", "Residential – Non-Owner Occupied" and "Non-residential", among others.

Not every charge uses the assessed value. British Columbia lists other bases, including "The number of lots on the property", "The size of the property" and "The length of land that fronts a public work (e.g. water line)".

To check the value itself, see the provincial assessment pages, for example Ontario.

Most bills split the tax into a municipal part and an education or provincial part, each with its own rate.

Calgary states the formula on its website: "Total property tax amount due = (Assessment x City's tax rate) + (Assessment x Province tax rate)". For 2026 the City rate is 0.0038906 and the provincial/educational rate is 0.0027593, for a total of 0.0066499. On the 2026 median single detached home, assessed at $706,000, the City shows $2,746.76 to the City and $1,948.06 to the province, a total of $4,694.82, split 58/42.

Edmonton says its bill "consists of two major elements— municipal and education property taxes—and may also include local improvement charges and community revitalization levy allocation, if applicable." Municipal taxes "account for approximately 70%" of the total.

Winnipeg publishes a municipal mill rate and separate mill rates for each school division. The City says "municipal taxes represent 46% of taxes collected while education taxes represent 54% of taxes collected."

New Brunswick groups lines under "Local tax" and "Provincial tax". Provincial lines can include a "Cost of assessment" fee and, for properties the owner does not live in, a "Residential tenancy administration fee".

Other lines may appear: local improvement charges, business improvement area levies, or service fees. The education property tax guide explains the school portion in each province.

Some relief programs appear directly on the bill as a reduction.

New Brunswick. The provincial section can include a "Residential tax credit", described as "The reduction in provincial taxes for eligible residential properties." See the Residential Property Tax Credit.

Manitoba. Winnipeg explains that "The Homeowners Affordability Tax Credit Advance is where the HATC is applied directly to the municipal property tax statement for homeowners." For 2026, "Eligible property owners may receive a credit up to a maximum of $1,600". The City adds that whether the credit was received "can be found on your 2026 property tax bill." See the Homeowners Affordability Tax Credit.

British Columbia. The Province says the tax notice includes information about the home owner grant. The grant is not applied automatically: the Province says "you must apply each year to receive the grant on your principal residence," and that the grant "is a form of payment towards your property taxes", so applying after the due date can bring late payment penalties on the unpaid portion. A lender that pays the taxes "will not apply for the home owner grant on your behalf." See the home owner grant page.

A bill can also include adjustments from earlier years. Toronto's interim bill "may be adjusted if there are tax additions or cancellations from the prior year."

In Ontario, Nova Scotia's Halifax Regional Municipality and some other places, the year's tax is split across two bills.

Ontario. The Municipal Act lets a municipality levy an interim amount before it adopts its budget. The interim levy on a property "shall not exceed the prescribed percentage, or 50 per cent if no percentage is prescribed, of the total amount of taxes for municipal and school purposes levied on the property for the previous year."

Toronto follows this pattern. "The interim bill is mailed in January and is usually about 50 per cent of your annual taxes." It is based on the previous year's taxes. "The final bill is mailed in May and is based on the current year's property assessment value", and it reflects the new municipal and education rates. Each Toronto bill has three instalments.

Halifax. The tax year runs from April 1 to March 31. "The first tax bill will be sent out in March and is due on the last working day of April". "The first (or interim) invoice is based on 50 per cent of the current year's estimated taxes". The final bill is sent in September and is due on the last working day of October.

One annual bill. Other cities send one bill. Calgary's bill "is mailed to you in May" and is due on "the last business day of June". New Brunswick's provincial tax notices are mailed in March. Montréal sends its annual bill "généralement envoyé fin janvier".

The bill states each due date, and the amount due on each.

Examples for 2026: - Toronto: interim instalments due March 2, April 1 and May 1; final instalments due July 2, August 4 and September 1. - Calgary: due on the last business day of June. - New Brunswick: taxes billed in March "must be paid in full" by May 31 to avoid a penalty. New Brunswick says the penalty date is usually 85 days after the tax notice is mailed. - Halifax: last working day of April for the interim bill and of October for the final bill.

The payment stub carries the account number, amount and due date. New Brunswick asks owners who pay by mail to include it with the cheque, and to "Keep this stub for your records if you plan to pay online or in person."

If a mortgage lender pays the tax, the bill may say so. Toronto mails the bills to the lender and sends owners "a copy of the final property tax bill for their records only."

The how to pay property tax guide covers payment methods, instalment plans and late penalties.

The assessment notice and the tax bill are separate documents, usually sent at different times of year.

The assessment notice comes from the assessor and reports the property's value. New Brunswick mails assessment notices in January and tax notices in March. The tax bill comes from the municipality (or, in New Brunswick, the Province) and applies the year's rates to that value.

What can be disputed differs. British Columbia states: "You cannot appeal your property taxes, but you may be able to appeal your property assessment." Calgary says the same, and adds that owners who file an assessment complaint must still pay the amount on the bill by the due date.

Where a bill looks wrong, the useful checks are: - the assessed value and class, which come from the assessor; - the rates, which the municipality and province publish each year; - any credits or grants that should apply.

Each province's assessment page explains the review and appeal steps, for example Ontario, British Columbia and Alberta. The property tax calculator applies each city's published rates to a value.